Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas-Roberts Industries during 2021:

Prior service cost at Jan. 1, 2021, from plan amendment at the beginning of 2018 (amortization: $2 million per year)	$	14	million
Net lossAOCI at Jan.1, 2021 (previous losses exceeded previous gains)	$	210	million
Average remaining service life of the active employee group		10	years
Actuary's discount rate		7	%

($ in millions)					Plan
PBO					Assets
Beginning of 2021	$	700			Beginning of 2021		$	500
Service cost		64			Return on plan assets,
					8% (10% expected)			40
Interest cost, 7%		49
Loss (gain) on PBO		(16	)		Cash contributions			103
Less: Retiree benefits		(37	)		Less: Retiree benefits			(37	)
End of 2021	$	760			End of 2021		$	606

Required: 1-a. Determine Douglas-Roberts's pension expense for 2021. 1-b, 2. to 4. Prepare the appropriate journal entries to record the pension expense, to record any 2021 gains and losses, to record the cash contribution to plan assets and to record retiree benefits.

Determine Douglas-Roberts's pension expense for 2021. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) Pension Expense Service cost Interest cost Expected return on the plan assets Amortization of prior service cost Amortization of net loss Pension expense $ 0 De Rand 2 to A Journal entry worksheet Record annual pension expense. Note: Enter debits before credits. General Journal Debit Credit Event 1 Record entry Clear entry View general journal Journal entry worksheet Record the change in plan assets. Note: Enter debits before credits. General Journal Debit Credit Event 2 Record entry Clear entry View general journal Journal entry worksheet Record the change in the PBO. Note: Enter debits before credits. General Journal Debit Credit Event 3 Record entry Clear entry View general journal Journal entry worksheet Record the cash contribution to plan assets. Note: Enter debits before credits. General Journal Debit Credit Event 4 Record entry Clear entry View general journal Journal entry worksheet Record the retiree benefits paid. Note: Enter debits before credits. General Journal Debit Credit Event 5 Record entry Clear entry View general journal